Electrical Capacitance Tomography (ECT) is an effective and non-invasive visualization technique, which is used in many industrial applications. Unfortunately, image reconstruction in 3D ECT is a complex computational task requiring operations on large size matrices. In this paper, a new approach to 3D ECT image reconstruction is proposed. A new heterogeneous, multi-GPU, multi-node distributed system has been developed, with a framework for parallel computing and a special plug-in dedicated to ECT.